Limitation in appeals: ensure timely filing, monitoring, dematerialized records, and accountability to prevent revenue loss. Losses of departmental revenue in the Supreme Court from dismissal on the ground of limitation require immediate action: initiate appeals on receipt of uncertified CESTAT orders, submit appeal proposals with the prescribed time flow chart and current status of relied cases, and implement monitoring mechanisms. Dematerialize documents from the Show Cause Notice stage for online transmission to prevent missing records. Chief Commissioners must fix responsibility for cases lost due to limitation and submit monthly action taken reports using the enclosed proforma.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation in appeals: ensure timely filing, monitoring, dematerialized records, and accountability to prevent revenue loss.
Losses of departmental revenue in the Supreme Court from dismissal on the ground of limitation require immediate action: initiate appeals on receipt of uncertified CESTAT orders, submit appeal proposals with the prescribed time flow chart and current status of relied cases, and implement monitoring mechanisms. Dematerialize documents from the Show Cause Notice stage for online transmission to prevent missing records. Chief Commissioners must fix responsibility for cases lost due to limitation and submit monthly action taken reports using the enclosed proforma.
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